S.2835: A bill to amend the Internal Revenue Code of 1986 to allow the purchase of health insurance with pre-tax dollars, and for other purposes.

Amends the Internal Revenue Code to allow: (1) taxpayers who do not itemize their deductions to deduct from gross income the costs of health insurance and long-term care insurance; and (2) payments from health savings accounts for non-group high deductible health plan premiums.